FAC Explorer

Audit 36835

FY End
2022-01-31
Total Expended
$2.06M
Findings
6
Programs
9
Organization: Uncompahgre Combined Clinics Dba Uncompahgre Medical Center (CO)
Year: 2022 Accepted: 2022-11-29
Auditor: Dingus Zarecor & Associates PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
37070 2022-003 Significant Deficiency - L
37071 2022-003 Significant Deficiency - L
37072 2022-003 Significant Deficiency - L
613512 2022-003 Significant Deficiency - L
613513 2022-003 Significant Deficiency - L
613514 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $594,303 Yes 1
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $437,885 Yes 1
93.498 Provider Relief Fund $147,728 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $28,890 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $25,000 - 0
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $24,772 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $9,005 - 0
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $3,502 - 0
93.800 Organized Approaches to Increase Colorectal Cancer Screening $3,300 - 0

Contacts

Name Title Type
SDM1A1G9K6F1 Dan Becker Auditee
9704244899 Shaun Johnson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on this Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Uncompahgre Combined Clinics, Inc. (the Organization) under programs of the federal government for the year ended January 31, 2022. Amounts reported on the Schedule for Federal Assistance Listing Number 93.498 Provider Relief Fund and American Rescue Plan Rural Distribution are based upon the June 30, 2021, Provider Relief Fund report. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.

Finding Details

Finding 2022-003
2022-003 Inaccurate Reporting of SF-425 Federal Financial Report Federal Agency Department of Health and Human Services Assistance Listing Number 93.224 ? Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 ? Grants for New and Expanded Services under the Health Center Program Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Amounts reported on SF-425 Federal Financial Report should agree or reconcile to Payment Management System report. Condition During our review of the Organization?s SF-425 Federal Financial Reports, we noted a variance from the Payment Management System report, related to the July 1, 2021 to September 30, 2021, period in the amount of $43,866. Context The finding appears to be an isolated incident. Effect The July 1, 2021 to September 30, 2021, SF-425 Federal Financial Report was inaccurate. Cause No reconciliation was performed from the Payment Management System report when preparing the July 1, 2021 to September 30, 2021, Federal Financial Report. No review of the Federal Financial Report was conducted prior to submission. Recommendation We recommend SF-425 Federal Financial Reports are agreed or reconciled to the Payment Management System report each period, and that review is performed by management, prior to submission of the report. Views of responsible officials and planned corrective action Uncompahgre Combined Clinics recognizes this error and will implement an accounting change that will require a draft SF-425 for review before submission by a manager with a supporting report from the Accounting system tied out to the report of draws from the PMS system for the same time periods. This comparison and review will ensure proper reporting and alignment with accounting records to the PMS system before submission. This workpaper will be presented to a member of senior management for review and approval to submit by the due date. This process will be double checked by another person in management that will reduce the risk for math errors. This correction will be implemented by December 2022.
Finding 2022-003
2022-003 Inaccurate Reporting of SF-425 Federal Financial Report Federal Agency Department of Health and Human Services Assistance Listing Number 93.224 ? Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 ? Grants for New and Expanded Services under the Health Center Program Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Amounts reported on SF-425 Federal Financial Report should agree or reconcile to Payment Management System report. Condition During our review of the Organization?s SF-425 Federal Financial Reports, we noted a variance from the Payment Management System report, related to the July 1, 2021 to September 30, 2021, period in the amount of $43,866. Context The finding appears to be an isolated incident. Effect The July 1, 2021 to September 30, 2021, SF-425 Federal Financial Report was inaccurate. Cause No reconciliation was performed from the Payment Management System report when preparing the July 1, 2021 to September 30, 2021, Federal Financial Report. No review of the Federal Financial Report was conducted prior to submission. Recommendation We recommend SF-425 Federal Financial Reports are agreed or reconciled to the Payment Management System report each period, and that review is performed by management, prior to submission of the report. Views of responsible officials and planned corrective action Uncompahgre Combined Clinics recognizes this error and will implement an accounting change that will require a draft SF-425 for review before submission by a manager with a supporting report from the Accounting system tied out to the report of draws from the PMS system for the same time periods. This comparison and review will ensure proper reporting and alignment with accounting records to the PMS system before submission. This workpaper will be presented to a member of senior management for review and approval to submit by the due date. This process will be double checked by another person in management that will reduce the risk for math errors. This correction will be implemented by December 2022.
Finding 2022-003
2022-003 Inaccurate Reporting of SF-425 Federal Financial Report Federal Agency Department of Health and Human Services Assistance Listing Number 93.224 ? Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 ? Grants for New and Expanded Services under the Health Center Program Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Amounts reported on SF-425 Federal Financial Report should agree or reconcile to Payment Management System report. Condition During our review of the Organization?s SF-425 Federal Financial Reports, we noted a variance from the Payment Management System report, related to the July 1, 2021 to September 30, 2021, period in the amount of $43,866. Context The finding appears to be an isolated incident. Effect The July 1, 2021 to September 30, 2021, SF-425 Federal Financial Report was inaccurate. Cause No reconciliation was performed from the Payment Management System report when preparing the July 1, 2021 to September 30, 2021, Federal Financial Report. No review of the Federal Financial Report was conducted prior to submission. Recommendation We recommend SF-425 Federal Financial Reports are agreed or reconciled to the Payment Management System report each period, and that review is performed by management, prior to submission of the report. Views of responsible officials and planned corrective action Uncompahgre Combined Clinics recognizes this error and will implement an accounting change that will require a draft SF-425 for review before submission by a manager with a supporting report from the Accounting system tied out to the report of draws from the PMS system for the same time periods. This comparison and review will ensure proper reporting and alignment with accounting records to the PMS system before submission. This workpaper will be presented to a member of senior management for review and approval to submit by the due date. This process will be double checked by another person in management that will reduce the risk for math errors. This correction will be implemented by December 2022.
Finding 2022-003
2022-003 Inaccurate Reporting of SF-425 Federal Financial Report Federal Agency Department of Health and Human Services Assistance Listing Number 93.224 ? Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 ? Grants for New and Expanded Services under the Health Center Program Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Amounts reported on SF-425 Federal Financial Report should agree or reconcile to Payment Management System report. Condition During our review of the Organization?s SF-425 Federal Financial Reports, we noted a variance from the Payment Management System report, related to the July 1, 2021 to September 30, 2021, period in the amount of $43,866. Context The finding appears to be an isolated incident. Effect The July 1, 2021 to September 30, 2021, SF-425 Federal Financial Report was inaccurate. Cause No reconciliation was performed from the Payment Management System report when preparing the July 1, 2021 to September 30, 2021, Federal Financial Report. No review of the Federal Financial Report was conducted prior to submission. Recommendation We recommend SF-425 Federal Financial Reports are agreed or reconciled to the Payment Management System report each period, and that review is performed by management, prior to submission of the report. Views of responsible officials and planned corrective action Uncompahgre Combined Clinics recognizes this error and will implement an accounting change that will require a draft SF-425 for review before submission by a manager with a supporting report from the Accounting system tied out to the report of draws from the PMS system for the same time periods. This comparison and review will ensure proper reporting and alignment with accounting records to the PMS system before submission. This workpaper will be presented to a member of senior management for review and approval to submit by the due date. This process will be double checked by another person in management that will reduce the risk for math errors. This correction will be implemented by December 2022.
Finding 2022-003
2022-003 Inaccurate Reporting of SF-425 Federal Financial Report Federal Agency Department of Health and Human Services Assistance Listing Number 93.224 ? Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 ? Grants for New and Expanded Services under the Health Center Program Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Amounts reported on SF-425 Federal Financial Report should agree or reconcile to Payment Management System report. Condition During our review of the Organization?s SF-425 Federal Financial Reports, we noted a variance from the Payment Management System report, related to the July 1, 2021 to September 30, 2021, period in the amount of $43,866. Context The finding appears to be an isolated incident. Effect The July 1, 2021 to September 30, 2021, SF-425 Federal Financial Report was inaccurate. Cause No reconciliation was performed from the Payment Management System report when preparing the July 1, 2021 to September 30, 2021, Federal Financial Report. No review of the Federal Financial Report was conducted prior to submission. Recommendation We recommend SF-425 Federal Financial Reports are agreed or reconciled to the Payment Management System report each period, and that review is performed by management, prior to submission of the report. Views of responsible officials and planned corrective action Uncompahgre Combined Clinics recognizes this error and will implement an accounting change that will require a draft SF-425 for review before submission by a manager with a supporting report from the Accounting system tied out to the report of draws from the PMS system for the same time periods. This comparison and review will ensure proper reporting and alignment with accounting records to the PMS system before submission. This workpaper will be presented to a member of senior management for review and approval to submit by the due date. This process will be double checked by another person in management that will reduce the risk for math errors. This correction will be implemented by December 2022.
Finding 2022-003
2022-003 Inaccurate Reporting of SF-425 Federal Financial Report Federal Agency Department of Health and Human Services Assistance Listing Number 93.224 ? Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 ? Grants for New and Expanded Services under the Health Center Program Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Amounts reported on SF-425 Federal Financial Report should agree or reconcile to Payment Management System report. Condition During our review of the Organization?s SF-425 Federal Financial Reports, we noted a variance from the Payment Management System report, related to the July 1, 2021 to September 30, 2021, period in the amount of $43,866. Context The finding appears to be an isolated incident. Effect The July 1, 2021 to September 30, 2021, SF-425 Federal Financial Report was inaccurate. Cause No reconciliation was performed from the Payment Management System report when preparing the July 1, 2021 to September 30, 2021, Federal Financial Report. No review of the Federal Financial Report was conducted prior to submission. Recommendation We recommend SF-425 Federal Financial Reports are agreed or reconciled to the Payment Management System report each period, and that review is performed by management, prior to submission of the report. Views of responsible officials and planned corrective action Uncompahgre Combined Clinics recognizes this error and will implement an accounting change that will require a draft SF-425 for review before submission by a manager with a supporting report from the Accounting system tied out to the report of draws from the PMS system for the same time periods. This comparison and review will ensure proper reporting and alignment with accounting records to the PMS system before submission. This workpaper will be presented to a member of senior management for review and approval to submit by the due date. This process will be double checked by another person in management that will reduce the risk for math errors. This correction will be implemented by December 2022.